Print View

[Section Index]

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter II

ADMINISTRATION

Subordination and control of income-tax authorities
5. 1[(1) The 2[* * *] 3[Chief Commissioner of Taxes, Director General] of Inspection, Commissioners (Appeals), and Commissioners shall be subordinate to the Board.]
 
 
(2) The 4[Additional Commissioners of Taxes, Joint Commissioners of Taxes], Deputy Commissioners of Taxes and Inspectors shall be subordinate to the Commissioners 5[or the Commissioner (Appeals), as the case may be,] within whose jurisdiction they are appointed to perform their function:
 
 
Provided that no order, direction or instruction shall be given so as to interfere with the discretion of the Appellate Joint Commissioners 6[or the Commissioners (Appeals)] in the exercise of their appellate functions.
 
 
(3) The Deputy Commissioners of Taxes and Inspectors shall be subordinate to the Inspecting Joint Commissioner within whose jurisdiction they perform their functions.
 
 
(4) The Inspectors shall be subordinate to the Deputy Commissioners of Taxes within whose jurisdiction they perform their functions.
  • 1
    Sub-section (1) was substituted by section 7 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)
  • 2
    The words and comma “Senior Commissioner,” were omitted by section 6 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১ নং আইন)
  • 3
    The words and comma "Chief Commissioner of Taxes, Director Gereral" were substituted for the words "Director General" by section 13 of the Finance Act, 2011 (Act No. XII of 2011) .
  • 4
    The words and comma “Additional Commissioners of Taxes, Joint Commissioners of Taxes” were substituted for the words “Joint Commissioners of Taxes” by section 7 of অর্থ আইন, ১৯৯১ (১৯৯১ সনের ২১ নং আইন)
  • 5
    The words, brackets and commas “or the Commissioners (Appeals), as the case may be,” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
  • 6
    The words and brackets “or the Commissioners (Appeals)” were inserted by section 8 of অর্থ আইন, ১৯৯০ (১৯৯০ সনের ৪৫ নং আইন)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs